Opinion

31-45 of 890 Articles
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Shehzad Ashaq has questioned the logic of changes to R&D tax credits that favour large companies over SMEs. From 1 April 2023, SMEs have seen R&D tax credits relief on qualifying costs reduce from an enhancement of 130% to 86% and, for loss-making companies, repayable credit reduce from 14.5

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Ryan Gillies discusses the escalating challenge of attracting and retaining skilled talent, examining factors such as the skills shortage, the impact of the pandemic on working conditions, changing employee priorities like work-life balance, the rise of remote working, and the necessity for companie

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Michael Reid discusses the challenges of personal financial crisis, the limitations of Debt Administration Scheme, and explores sequestration under Scottish law as an alternative debt relief mechanism. My recent article regarding personal financial challenges and potential utilisation of the Debt Ad

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Employment law specialist Robin Turnbull writes about the recent legal victory for trade unions in the UK, making it illegal for employers to use agency staff to cover the work of striking employees, and discusses the potential implications. Following a recent legal challenge by 13 trade unions

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Andy Drane looks at the emerging trend of large corporations partnering with landowners to finance carbon offset projects as part of their efforts to reach net zero emissions, and discusses the opportunities, risks, and considerations involved for the landowners. Most landowners will fully recognise

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Adam Hardie discusses the implications of the new alcohol duty rules set to come into effect next week, which are predicted to impact the entire drinks sector, with particular benefits for producers of low and no-alcohol beverages. Major change is brewing in the drinks sector. On August 1, 2023, new

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Conduit Finance managing director Jamie Davidson looks at how Scotland can learn from the German capital's rent cap alternative to instead accelerate social housing. Translated it means rent cover. It's relevant in the context of the Scottish rent freeze & cap. There was an interesting announcem

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Clare Paterson writes about the initiatives and efforts undertaken by the Scottish Government and the construction industry to reform the process of construction procurement, discussing recent workshops focused on streamlining procurement, increasing collaboration, and improving outcomes. On average

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Kate Darracott looks at the proposed reforms by the Financial Conduct Authority (FCA) to the UK's listing rules aimed at making UK stock markets more attractive to businesses seeking to raise capital, and how they may make the UK listing regime more competitive, particularly for early-stage, high-gr

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Tax expert Adrian Johnston discusses the recent increase in interest rates on late tax payments by the HMRC, its potential impact on businesses and individuals, and the possible solutions like the 'Time To Pay' service that allows for customised payment plans based on individual financial circumstan

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Ahead of the 1 October licence applications deadline, housing minister Paul McLennan discusses the importance of the short term let licensing scheme in Scotland, looking at its benefits to tourism and local economies, and addressing potential safety and housing availability risks. A few weeks ago, I

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There is no doubt that the UK is one of the best locations for wind power in the world – and there’s been significant investment to capitalise on that energy advantage. At present it has over 11,000 wind turbines with a total installed capacity of 28 gigawatts (GW) and aspires to secure

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It is becoming increasingly common for businesses to face civil penalties of around £1m or more for breaching UK export control laws. Export control breaches are criminal offences, but the 1979 Customs and Excise Management Act allows HM Revenue and Customs (HMRC) to "compound" offences and of

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Michael Reid, managing partner at Meston Reid & Co, discusses the intricacies of bounce-back loans. In May 2020, the bounce-back loan initiative was introduced by the UK government which provided loans of between £2,000 and £50,000. The application limit was a maximum of 25% of annua

31-45 of 890 Articles